Editorial Policy
本文介绍了《行为会计研究》期刊的编辑政策，包括其研究范围、目标读者和投稿要求，旨在为会计领域的行为、组织和社会研究者提供发表原创实证研究、文献综述和方法论文的平台。
Sponsored by the Accounting, Behavior and Organizations Section of the American Accounting Association, Behavioral Research in Accounting publishes original research about how accounting (broadly conceived) affects and is affected by individuals, organizations, and society.The primary audience is the international community of behavioral, organizational, and social researchers in accounting.Behavioral Research in Accounting seeks original empirical research (e.g., field, survey, experimental, experimental economics) in all areas of accounting.The journal also seeks to be the venue of choice for literature reviews of underlying discipline theories; methodological and methods papers; and scale validation papers that are relevant to the journal's scope and readers.Behavioral Research in Accounting also encourages replications of influential behavioral articles in order to build a robust base of knowledge about the behavioral, organizational, and social aspects of accounting.The international set of editors and reviewers collectively have expertise in all domains that the journal seeks to influence, and promises prompt and fair reviews by subject matter experts.For a manuscript to be acceptable for publication, the research question should be of interest to the intended readership, the research project should be well designed and well executed, and arguments or findings should be presented clearly, effectively, and efficiently.